�\pjnwill00  8�PT �$�=PHbB�  dMbP?_"*+�%�����H1'�� MS Sans Serifns Serif�F1'�� MS Sans Serifns Serif�F1'�� MS Sans Serifns Serif�F1'�� MS Sans Serifns Serif�F1'�� MS Sans Serifns Serif�F1 x�Arial1'x� MS Sans Serifns Serif�F1 ��Arial1 x�Arial��&�?'�?(�?)�?M d,,�"d,,�?�?@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm ;\(0\);; " "@*.@*. " "@*. " " " "@ " "@*. #,##0" "(%#,##0" ";\-#,##0" ";;@" "%"#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" ""#,##0" ";\-#,##0" ";;@" " " "@*.1.#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" "74#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -�C � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C � ��C � ��C  � ��C  � ��C  � ��C  �C #�C  �C "8��C  �C  (��C  ,��C 8��C <C !8C !�C �C &8C 8��C &8�C &8C 8�C 8��C "8�C  �C  �C �C  ,��C  �C  �C #<�C  (�C / ,�C �C ( �C   �C  �C / <�C )#<��C )#<�C %#<��C %#<�C +#<��C +#<�C *#<��C *#<�C ,#<��C ,#<�C &#<��C &#<�C &8�C 8�C /!�������������������U} �} � } I} } I} I} $  �  l@� i@ �N@  c� ��  �@� �@ �@� �@ �@ ��@ ��@t ��@ ��@ ��@ ��@ ��@ ��@� ��@ ��@G ��@ ��@ ��@y ��@ ��@T ��@T ��@y ��@T ��@{ ��@ ��@ ��@e4]Table 2.2 -- 1998 Individual Income Tax Returns with Itemized Deductions: Sources of Income, J1BAdjustments, Deductions, Credits, and Tax Items, by Marital Status_*W(All figures are estimates based on samples--money amounts are in thousands of dollars)   #All$#Joint returns of$#Separate returns of$     'Item%returns&%married persons&%married persons&     Number ofAmount Number ofAmount Number ofAmount    returnsreturnsreturns    ~ ~ ~ ~ ~ ~ �    *)"Adjusted gross income less deficit~ 6*� 8@A~ 6n<�8A~ : M.A~ 6b�(     )Salaries and wages~ 6�� 8S~A~ 6z 8@ĻA~ :�5~ 6Y        )Taxable interest~ 6m~ 8*~ 6M~ 8Z-�~ :.E&~ 6u�       )Tax-exempt interest~ 6*�~ 8� ~ 6z~ 8N*~ :@~ 6&C       ) Dividends~ 6R~ 8!~ 6�~ 8v ~ :6A~ 6Z       )State income tax refunds~ 6:@H~ 8JOQ~ 6f�~ 8.\~~ :t�A~ 6A      )Alimony received~ 6p� A~ 8�~ 6@~ 8�;@ :*9256*16,625    Business or profession:6868:6    ( Net income~ 6�,VA~ 82"%~ 6.�~ 8Vk�~ :@~ 6R&�    (Net loss~ 6>o�~ 8f~ 6Nf~ 8ڿB~ :@ @~ 6 A     Sales of capital assets:6868:6    (Net gain in AGI~ 6ְ�~ 8)bW~ 6�;�~ 8�RB~ :A~ 6�$�    (Net loss in AGI~ 62ݪ~ 8&<`~ 6@�=A~ 8.�~ :R@~ 6@    3)+Sales of property other than capital assets~ 6n=~ 8 ;~ 60~ 8 ~ :@~ 6]    !)Taxable IRA distributions~ 6�~ 8fN ~ 6j�~ 8.j~~ :@~ 6Ɲ/    &)Taxable pensions and annuities~ 6K�~ 8F`~ 6X>~ 8^~ :p'@~ 6Q�    Rent and royalty:6868:6    ( Net income~ 64GA~ 8�9 ~ 6zF�~ 8~ :D@~ 6nP(    (Net loss~ 6:F�~ 8{�~ 6�~ 8bS7~ : @~ 6A    $)Farm rental income less loss~ 6�A~ 8�1[~ 6�(A~ 8vu@~ :@~ 6�@    :-2Partnership and S Corporation net income less loss~ 6dEPA~ 8m�+~ 6�~ 8�$~ :0@~ 6T    -)%Estate and trust net income less loss~ 6ȆA~ 8ZA�~ 6x5A~ 8c�~ :@~ 6 �A    !)Farm net income less loss~ 6%~ 8 �~ 6q A~ 8/�~ :@~ 6�5    !)Unemployment compensation~ 6?A~ 8vX~ 6}\~ 8�~ :!@~ 6 @     �l@�! ��@" ��@# ��@$ ��@ % ��@�& ��@' ��@�( ��@) ��@* ��@+ ��@t, ��@- ��@. ��@/ ��@0 ��@1 ��@�2 ��@3 ��@G4 ��@5 ��@6 ��@y7 ��@8 ��@T9 ��@T: ��@y; ��@T< ��@{= ��@> ��@? ��@( ) Taxable social security benefits~ 6�=�~ 8v!�~ 6Z�~ 8>~ :�4@~ 6 A      !)Other income less loss~ !6�~ !8�~ !6x~ !8� ~ !:�!@~ !6xA!!! ! ! ! #")Total statutory adjustments~ "6�S~ "8J|~ "6�~ "8vs~ ":A~ "6�%A""" " " " #( IRA payments~ #6*u~ #8 ~ #6S~ #8��~ #:@~ #6s@### # # # '$(Student loan interest deduction~ $6$�1A~ $8A~ $6N4~ $8d�A $:- $6-$$$ $ $ $  %(Payments to a Keogh plan~ %6;~ %8b+d~ %6�'(A~ %8�~ %:@~ %6p�@%%% % % % )&(!Deduction for self-employment tax~ &6}~ &8mz~ &6F]0~ &8~ &:@~ &6> A&&& & & & "'(Moving expenses adjustment~ '6A~ '8i?~ '6A~ '8~0~ ':@~ '6H@''' ' ' ' )((!Medical savings account deduction~ (6x@~ (8@~ (6@g@~ (8`$@ (:- (6-((( ( ( ( !))Total itemized deductions~ )6*� )8(A~ )6n<�~ )8v~ ): M.A~ )6:))) ) ) ) &*(Itemized deductions limitation~ *6�,~ *8l~ *6oOA~ *82Mj~ *:tA~ *60�&A*** * * * -+(%Medical and dental expenses deduction~ +6US~ +8�*�~ +66~ +8ʁ�~ +:Ф@~ +6�$A+++ + + + ,(Taxes paid deduction~ ,6z�~ ,8r@�9~ ,6f~ ,8<,~ ,:x(-A~ ,6Έ ,,, , , , -(Interest paid deduction~ -6Ґ�~ -8@~ -6�)b~ -8Rm�1~ -:t+~ -6�<'--- - - - .(Contributions deduction~ .6b/~ .8:| ~ .6i}~ .8�~ .:�!'A~ .6�... . . . (/( Casualty or theft loss deduction~ /60H@~ /8H~ /6@~ /8v0~ /:\@~ /6@$@/// / / / &0(Total miscellaneous deductions~ 06RC~ 08>AX ~ 06ҾX~ 08j�~ 0:PA~ 06Q000 0 0 0 1)Taxable income~ 16N�18 �A~ 16�18мA~ 1:-A~ 16NV 111 1 1 1 2)Total tax credits~ 26�~ 28�~ 26"~ 28$~ 2:O A~ 26�&A222 2 2 2 3(Child care credit~ 36n~ 38R~ 36J-�~ 38�1A~ 3:@@~ 36@333 3 3 3 *4("Credit for the elderly or disabled46*11,00148*1,93046*4,15248*1,226 4:- 46-444 4 4 4 5(Child tax credit~ 56n;�~ 58b{�~ 56{I~ 58Fe�~ 5:[A~ 56@555 5 5 5 6(Education credit~ 66�~ 68g~ 66r~ 68�+^ 6:- 66-666 6 6 6 7(Foreign tax credit~ 76�-?A~ 78r~ 76`V~ 78*~ 7:�@~ 76h�A777 7 7 7 283*Earned income credit used to offset income868886888:86888 8 8 8 92tax before credits~ 96PZA~ 98@~ 96` @~ 98y@ 9:- 96-999 9 9 9 :(Minimum tax credit~ :6 @~ :8ޠ.~ :60:@~ :8'$A~ ::@~ :6I@::: : : : ;(General business credit~ ;6p� A~ ;8LM#A~ ;6huA~ ;8IA~ ;:B@~ ;6w@;;; ; ; ; *<("Empowerment zone employment credit~ <6ʧ@~ <8@~ <6@~ <8)@ <:*54 <6*265<<< < < <  =)Income tax after credits~ =6"�=8։XA~ =6^�~ =8�m~ =:,A~ =6=== = = = >)Alternative minimum tax~ >6,T'A~ >8T~ >6 ~ >8�=�~ >:�$@~ >6x�A>>> > > > ?)Total income tax~ ?6�?8�|A~ ?6�~ ?8jn~ ?:�9~ ?66N??? ? ? ? @ �l@�A ��@B ��@C ��@D ��@ E ��@�F ���G ���/H ��/I �@J �Y@ K c@tL p@M ~@N u@O a@P^@Q�@�Rr@S�p@GT�s@U�i@V�x@yW�n@X�_@TY�j@TZ�q@y[�`@T\�o@{]�o@^��@_��@@)Total tax liability~ @6Fb�@8Y-A~ @6�:�~ @8 r~ @:v:~ @6F�6@@@ @ @ @ A)Total tax payments~ A6n~�A8�(A~ A6�1�~ A8K(t~ A:� -A~ A6:�AAA A A A B(Income tax withheld~ B69~ B8rg~ B6�~ B8zLQ~ B:6~ B66BBB B B B C(Estimated tax payments~ C6�~ C8j�<#~ C6�QA~ C8zR�~ C:@~ C6q�CCC C C C D)Overpayment refunded~ D6~ D8�~ D6�)�~ D82 ~ D:�#~ D6ڍ@DDD D D D !E+Tax due at time of filing~ E7�9dA~ E9֤�~ E7S�~ E96E ~ E;D=A~ E7&EEE E E E &F5 Footnotes at end of table.F.F.F.F.F.F.FFF F F F G0G.G.G.G.G.G.GGG G G G eH,]Table 2.2 -- 1998 Individual Income Tax Returns with Itemized Deductions: Sources of Income, HHHHHHHHH H H H UI1MAdjustments, Deductions, Credits, and Tax Items, by Marital Status--Continued_J*W(All figures are estimates based on samples--money amounts are in thousands of dollars)KK#Returns of headsK$K# Returns ofK$KB Returns ofK! L'ItemL% of householdsL&L%surviving spousesL&LCsingle personsL"M Number ofMAmountM Number ofMAmountM Number ofMAmountNNreturnsNNreturnsNNreturnsNO~ O~ O ~ O"~ O$~ O&~ O(�*P)"Adjusted gross income less deficit~ P<�4�~ P6ƾ!~ P>-@~ P<yf~ P<F�?P@AQ)Salaries and wages~ Q<BA~ Q6B~ Q>@~ Q<)A~ Q<V�~ Q@�GPR)Taxable interest~ R<X:A~ R6[�~ R>@@~ R<A~ R<>~ R@R4�S)Tax-exempt interest~ S<@~ S6 A~ S>X@~ S<@~ S<p:~ S@ZfXT) Dividends~ T<t�#A~ T6T~~ T>@~ T<�!@~ T<�OA~ T@s� U)State income tax refunds~ U<L~ U6 '(A~ U>;@~ U<@~ U<tLA~ U@�V)Alimony received~ V<@~ V6&*T V>- V<-~ V<l@~ V@EzWBusiness or profession:W<W6W>W<W<W@X( Net income~ X<8� A~ X6F�3~ X>h@~ X<�1@~ X<+A~ X@KPY(Net loss~ Y<``@~ Y6�AY>*4,079Y<*12,157~ Y<p�A~ Y@} ZSales of capital assets:Z<Z6Z>Z<Z<Z@[(Net gain in AGI~ [<A~ [6a]A~ [>@~ [<A~ [<EA~ [@T\(Net loss in AGI~ \<@~ \6j A~ \>@~ \<@~ \<.�)~ \@ W3])+Sales of property other than capital assets~ ]<@~ ]6�]>*1,325 ]<*246~ ]< `A~ ]@�!^)Taxable IRA distributions~ ^<�,@~ ^6N4e^>*1,029^<*20,642~ ^<f5~ ^@V:&_)Taxable pensions and annuities~ _<A~ _6�)~ _>@~ _<xA~ _<?A~ _@ʰQ`�l@�a�Y@b�j@c�h@d�~@ e��@�f��@g�}@/h�w@/i�@j�v@k�{@tl�r@m��@n�|@o��@p�{@q�@�r�y@s�~@Gt��@u�t@v�w@yw�w@x�~@Ty�~@Tz�n@y{�q@T|�y@{}��@~�p@�x@`Rent and royalty:`<`6`>`<`<`@a( Net income~ a<@~ a6&G~ a>@~ a< ;@~ a<P2$A~ a@�4�b(Net loss~ b<h�A~ b6*D~ b>{@~ b<P@~ b<޻*~ b@'PA$c)Farm rental income less loss~ c<Ě@~ c6@ c>*3 c<*247~ c<P@~ c@A:d-2Partnership and S Corporation net income less loss~ d<w@~ d6 t�~ d>:@~ d<@~ d<6H/~ d@,tA-e)%Estate and trust net income less loss~ e<@~ e6(� A e>*972e<*43,528~ e<�A~ e@�!f)Farm net income less loss~ f<j@~ f6b f>*57 f<*-326~ f< @~ f@Ȣ�!g)Unemployment compensation~ g<�1�@~ g6 �A g>- g<-~ g<*A~ g@fVD(h) Taxable social security benefits~ h<`C@~ h6Q!A~ h>e@~ h<N@~ h<v4A~ h@j3_i)Other income less loss~ i<@~ i6^A~ i>F@~ i<@~ i<�A~ i@~#j)Total statutory adjustments~ j<A~ j6�&^~ j>u@~ j<@~ j<j~ j@�,~k( IRA payments~ k<p@~ k6�A k>*948k<*1,896~ k<�-A~ k@|�&A'l(Student loan interest deduction~ l<0E@~ l6�@ l>*932 l<*932~ l<|A~ l@0@ m(Payments to a Keogh plan~ m<@@~ m6� A m>*157 m<*802~ m<xA~ m@S)n(!Deduction for self-employment tax~ n< A~ n6d�A~ n>ԧ@~ n<Ѵ@~ n<� ,A~ n@U"o(Moving expenses adjustment~ o<@Y@~ o6@!@ o>*3 o<*22~ o<?@~ o@�A)p(!Medical savings account deduction p<*6 p6*2 p>- p<-~ p<=@~ p@H@!q)Total itemized deductions~ q<�4�~ q6��~ q>-@~ q<A~ q<F�?~ q@�0�&r(Itemized deductions limitation~ r<0}@~ r6�A~ r>@~ r<@~ r<A~ r@[�-s(%Medical and dental expenses deduction~ s<A~ s6VIs>*6,020s<*18,949~ s<^o~ s@�t(Taxes paid deduction~ t<f~ t6�~ t>-@~ t<0 A~ t<z)~ t@:x� u(Interest paid deduction~ u<�5�~ u6j~ u>>@~ u<P A~ u<��~ u@d� v(Contributions deduction~ v<E�~ v6�~ v>m@~ v<@~ v< ~ v@�(w( Casualty or theft loss deduction~ w<@~ w6@7@ w>- w<-~ w<@~ w@X)A&x(Total miscellaneous deductions~ x<Tf*A~ x6~ x>Q@~ x<,@~ x<f�~ x@sy)Taxable income~ y<zĖ~ y6�6�~ y>w@~ y<�+?~ y<C~ y@{bz)Total tax credits~ z<&Y~ z6�@~ z>@~ z<a@~ z<x�-A~ z@؜.A{(Child care credit~ {<LA~ {6HA{>*5,586{<*1,943~ {<&@~ {@@*|("Credit for the elderly or disabled |<- |6- |>- |<-|<*6,849 |@*704}(Child tax credit~ }<I~ }6�#A~ }>@~ }<ܼ@~ }<A~ }@@~(Education credit~ ~<0@~ ~6@~>*3,870~<*4,457~ ~<UA~ ~@`@(Foreign tax credit~ <`@~ 6@~ >$@~ <@~ < A~ @�2 A �|@�� �r@� �x@� �r@� �u@ � �~@�� �x@� �|@/� �p@/� �s@� �r@� �s@t� �v�� ���� ���� ���� ���� ����� �F� �PG23*Earned income credit used to offset income<6><<@�2tax before credits~ �<0�A~ �6<@�>*2,002 �<*472~ �<]@~ �@t@�(Minimum tax credit~ �< @~ �6@ �>*8 �<*3~ �<@~ �@`@�(General business credit~ �<@~ �6@ �>- �<-~ �<`@~ �@^�@*�("Empowerment zone employment credit �<- �6- �>- �<-~ �<z@~ �@>@ �)Income tax after credits~ �<�AA~ �6�!�~ �>@~ �<c A~ �<�~ �@�%�)Alternative minimum tax~ �<v@~ �6�"A �>*13�<*1,294~ �<P�@~ �@*A�)Total income tax~ �<:b�~ �6�~ �>@~ �<P� A~ �<b�~ �@b[�)Total tax liability~ �<�~ �6�"~ �>@~ �<� A~ �<D`A~ �@�),�)Total tax payments~ �<FQ�~ �6ZZ9~ �>�@~ �<h� A~ �<4`A~ �@b��(Income tax withheld~ �<�~ �6'R~ �>@~ �<8�A~ �<E�~ �@�.�(Estimated tax payments~ �<A~ �6:?�~ �>@~ �<@~ �<Άx~ �@�)Overpayment refunded~ �<J�~ �6ru~ �>@~ �<�1@~ �<[|~ �@ t��� � � � !�+Tax due at time of filing~ �=�>A~ �7c~ �?B@~ �=` @~ �=�~ �Av3���� � � � n�f* Estimate should be used with caution due to the small number of sample returns on which it is based.��������� � � � ?�*7NOTE: Detail may not add to totals because of rounding.��������� � � � n�DfSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1998, Publication 1304 (Rev. 4-2001).��� � � � ���� � � � ������� �  � = ��b%�> ����?�?�?�?m{wD�V�E�D�VhT0�q0T��0hTAq0Fq0 mhT0<{�]l0{Dl0<{X�X��l�H��qq     ��" ������������������������������